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Property, plant and equipment | 6 Months Ended
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Jun. 30, 2018
Property, plant and equipment | NOTE 5 – Property, plant and equipment: Property, plant and equipment, net, consisted of the following:
|  | June 30, |  |  | December 31, |
|  | 2018 |  |  | 2017 |
|  | (U.S. $ in millions) |
Machinery and equipment |  | $ | 5,737 |  |  | $ | 5,809 |
Buildings |  |  | 3,183 |  |  |  | 3,329 |
Computer equipment and other assets |  |  | 2,080 |  |  |  | 2,016 |
Payments on account |  |  | 587 |  |  |  | 634 |
Land (1) |  |  | 374 |  |  |  | 390 |
|  |  | 11,961 |  |  |  | 12,178 |
Less—accumulated depreciation |  |  | 4,748 |  |  |  | 4,505 |
|  | $ | 7,213 |  |  | $ | 7,673 |
(1) | Land includes long-term leasehold rights in various locations, with useful lives between 30 and 99 years.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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